- The updated Decree on Educational Exemption from Turnover Tax, effective from 19 June 2020, specifies that public education is no longer considered a government activity, impacting its VAT status (section 3.1).
- The decree allows VAT exemption for international, foreign, and embassy schools based on supervision by a foreign authority or recognized accreditation organization, and it clarifies the scope of services related to conducting examinations (sections 3.2 and 3.3).
- It recognizes electronic and distance education as qualifying for VAT exemption when there is interactive engagement between teachers and students, and outlines conditions under which educational activities by external entrepreneurs and thesis supervision may also qualify for this exemption (sections 4.1 and 12.2).
Source Taxlive
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